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Resto happens to be serving the best Belgian food in New York today. Which, no offense to the chef, isn’t saying all that much: Other than the Petite Abeille and Le Pain Quotidien chainlets, and the Pommes Frites French-fry shack, there’s not a lot of competition. But that shouldn’t detract from Resto’s undeniable appeal either. With an American owner and chef and a refined Manhattan approach to food, Resto is Belgian in the same way that Momofuku Noodle Bar is Japanese or the Spotted Pig is English—which is to say, not slavishly but interpretively. And like those two restaurants, Resto achieves that rarest of combinations: expectations- exceeding, thoughtfully executed food in the sort of unpretentious surroundings that define the best kind of neighborhood restaurant. — Robin Raisfeld and Rob Patronite